Every Monday issue, in one place.

IRS final rule: direct credit and debit card tax payments under IRC Sec. 6311

The IRS can now accept card payments directly - but the processing fee still falls on the taxpayer, collected at the time of payment.

Double-entry primitives baked into AI agents

Plus: IRS proposes premium tax credit rule changes this week.

IRS proposed regulations: Section 36B premium tax credit changes under OBBBA

IRS proposed regs (REG-101576-26) implement OBBBA changes to Sec. 36B: no more repayment caps, tighter eligibility, revised Form 1095-A reporting.

9 items this week for people who run the close

Plus: Journal of Accountancy walks through a 59,000-row GL cleanup in 10 minutes.